Order Date – 30 May 2022

Facts – 

• The Applicant, M/s Universal Print Systems, is engaged in the business of printing including high end security printing products from the year 2011.
• The Applicants filed an application for advance ruling seeking clarification with regard to classification of the products and applicability of notification for considering the applicable tax rate. 

Issue – 

• Whether printing of pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets and post examination items like marks card, grade card, certificates to Educational Boards etc. for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No.12/2017-CGST [Rate] dated 28-6-2017 as amended?
• Whether Scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST [Rate] dated 28-6-2017 as amended?

Order – 

• The authorities observed that the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Andhra University, Visakhapatnam, Satavahana University, Board of Secondary Education, Andhra Pradesh; Krishna University etc. All these institutions invariably fall under the category of "educational institution" as they fulfil the criterion of 'institution providing services by way of education, as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force.
• Further, with reference to the services provided by the applicant, they are nothing but 'services relating to admission to, or conduct of examination by, such institution falling under SI.No.66 of the said exemption notification of No.12/2017-CGST [Rate] dated 28.06.2017 as amended.
• Therefore all the three questions were answered in affirmative and will fall under the exempted supply of service.